Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Covered Electronic Waste Recycling Fee Annotations

Retailer's Obligation to Pay the Fee.

The eWaste fee is generally imposed on the consumer of a new or refurbished covered electronic device (CED) at the time of purchase. The retailer of the CED is required to collect the eWaste fee from the consumer at the time of the retail sale. As with any charge associated with a retail purchase, if a customer refuses to pay the eWaste fee, the retailer can refuse to sell the CED to the customer. However, rather than refusing to sell the CED to the customer, the retailer may choose instead to sell the CED and pay the eWaste fee on behalf of the customer, in which case the retailer is obligated to pay the fee to the Board. 7/8/09.

Sale of Covered Electronic Devices (CEDs) to Foreign Diplomats, Foreign Consulates, Embassies, and Missions.

Personal Tax Exemption Cards issued by the United States Department of State, Office of Foreign Missions to duly accredited consulate, embassy, or eligible international organization employees do not provide a basis for exemption from the covered electronic waste recycling (eWaste) fee. Accordingly, the bearer of a Personal Tax Exemption Card is required to pay the eWaste fee when purchasing a CED from a retailer in California. However, a "foreign mission," "foreign consulate," "foreign embassy," "international organization," or any similarly-described entity is not included in the definition of "person" under the eWaste Act and is, therefore, not a "consumer" who is required to pay the eWaste fee. Accordingly, the eWaste fee does not apply to purchases of CEDs made by foreign consulates, embassies, international organizations, or similarly-described entities in California. Thus, for example, when an embassy employee can establish that he or she is purchasing a CED for embassy use, and not for the personal use of the employee, the fee is not due on the purchase. 4/20/09.